Delhi HC Refuses to Entertain Writ in Fake GST ITC Case, Holds ITC Involves Series of Transactions Requiring Detailed Analysis

The Delhi High Court has refused to entertain a writ petition in a "fake GST ITC case," stating that such matters involve a series of complex transactions that require a detailed factual analysis, which is not suitable for a writ jurisdiction. The court emphasized that the determination of fraudulent Input Tax Credit (ITC) involves a thorough investigation of various invoices, firms, and transactions, which can only be properly carried out through the regular appellate process. The ruling clarifies the jurisdictional limitations of the High Court in such cases, directing taxpayers to first exhaust their alternative remedies by approaching the GST appellate authorities for a detailed and factual review.